Subject: VAT and Duty Inquiry for Importing E-Cigarettes for Personal Use

Dear HM Revenue & Customs, I am considering importing e-cigarettes from China into the UK and seek clarification on the applicable taxes and duties. Details of the import are as follows: Quantity: 100 e-cigarettes Purpose: Personal use Origin: China Could you please provide information on the following: What is the current VAT rate applicable for importing e-cigarettes into the UK? Are there any additional duties or excise taxes that apply to e-cigarettes? Given the quantity, would this import be considered for personal use, and if not, what are the implications for VAT and duty? Are there any specific restrictions or regulations I should be aware of when importing e-cigarettes for personal use? Is there any documentation I should prepare or steps I should take in advance to ensure compliance with UK customs? I would appreciate detailed guidance to ensure I adhere to all legal and fiscal responsibilities. Thank you for your assistance.

Hi,

If you import electronic cigarettes into the UK, then there will be VAT charged at 20%.

Please contact our imports and exports team regarding the duties payable, regulations surrounding the import and what paperwork you might need.

Imports and exports: general enquiries

Thank you.